The State Support during the Pandemic

Many employers were faced with a situation where it was necessary to take emergency measures to prevent the spread of coronavirus infection in workforce last year, due to the situation caused by the pandemic. The work schedules were revised, some of the employees were sent to work remotely. Organizations used their own money to buy disinfectants and personal protective equipment. There are some enterprises that paid for COVID tests at their own expense.

According to the current legislation, the money that the company allocates for testing employees or medical examinations is considered a material benefit or income of the employee. These funds like wages are subject to income tax. Chairman of the Committee on Economic Policy, Budget and Finance Viktor Guzun came up with the legislative initiative and proposed to abolish the tax on this kind of material benefit.

In addition, such a measure of state support will stimulate socially responsible employers who spend their own funds to counter the pandemic, according to the deputies.

The Supreme Council supported the initiative adopted law-in-draft with amendments to the law "On measures of state support in connection with the introduction of a state of emergency and restrictive measures aimed at preventing the spread of coronavirus infection caused by a new type of COVID-19 virus in 2020 and 2021" at once in two readings.